Sentiment Analysis of Sustainability Disclosures in Annual Reports: Evidence from the Indian IT Sector
ABSTRACT:
As sustainability gains prominence in corporate strategy, analyzing how companies communicate their environmental and social commitments becomes essential. This study examines the sentiment embedded in the sustainability-related disclosures of firms listed in the NSE IT sectoral index in India. By consolidating annual reports from multiple IT companies into a single corpus and applying sentiment analysis techniques using targeted HRM and SDG-related keywords, we assess the tone and focus of disclosures. The analysis reveals variations in positivity across companies, with a noticeable emphasis on themes such as employee well-being, diversity, and green technologies. Our findings contribute to understanding corporate transparency and stakeholder communication strategies in the Indian IT industry.
Keywords:
Sustainability, Sentiment Analysis, Indian IT Sector, ESG Disclosures, Human Resource Practices